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2025 Utah Code
Title 11 - Cities, Counties, and Local Taxing Units
Chapter 13 - Interlocal Cooperation Act
Part 5 - Fiscal Procedures for Interlocal Entities
Section 504 - Uniform accounting system.
Universal Citation:
UT Code § 11-13-504 (2025)
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Effective 5/12/2015
11-13-504. Uniform accounting system.
An interlocal entity shall:
Enacted by Chapter 265, 2015 General Session
11-13-504. Uniform accounting system.
An interlocal entity shall:
- (1) establish and maintain the interlocal entity's accounting records, and financial statements prepared from those records, as required by generally accepted accounting principles; and
- (2) adopt and implement internal accounting controls in light of the needs and resources of the interlocal entity.
Enacted by Chapter 265, 2015 General Session
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